Company of AP Ltd. v. DCIT

170 ITD 1Income Tax Appellate Tribunal2018#15071 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2016 to 2023.

Issues it is cited on

section 41(1)(a)section 94section 38section 80hsection 43(1)section 80hhcadditional depreciationsection 80hhtax benefitblock of assetssection 41(1)put to use

Judgments citing Company of AP Ltd. v. DCIT

Everest Industries Ltd., Noida vs. Dy CIT Circle- 1, Thane

In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the assessee are a...

ITA 720/MUM/2020[2016-17]Status: DisposedITAT Mumbai30 Jun 2023AY 2016-17

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant ()

For Appellant: Mr. Yogesh Thar/For Respondent: Mr. Biswanath Das, CIT-DR/

…e Act. However, the Ld. CIT However, the Ld. CIT(A) following the finding of following the finding of the third Member in the case of M/s Southern Power Distribution Southern Power Distribution the third Member in the case of Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) (Trib.)rejected the contention of the assessee observing as under: rejected the contention of the assessee observing as under: rejected the contention of the assessee observing as under: 13.1 Clause 'c' to Explanation 1 of Secti…

Everest Industries Ltd., Noida vs. Dy CIT Circle- 1, Thane

In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the assessee are a...

ITA 719/MUM/2020[2015-16]Status: DisposedITAT Mumbai30 Jun 2023AY 2015-16

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant ()

For Appellant: Mr. Yogesh Thar/For Respondent: Mr. Biswanath Das, CIT-DR/

…e Act. However, the Ld. CIT However, the Ld. CIT(A) following the finding of following the finding of the third Member in the case of M/s Southern Power Distribution Southern Power Distribution the third Member in the case of Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) (Trib.)rejected the contention of the assessee observing as under: rejected the contention of the assessee observing as under: rejected the contention of the assessee observing as under: 13.1 Clause 'c' to Explanation 1 of Secti…

DCIT Circle-1, Thane vs. M/S Everest Industries Ltd., Delhi

In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the assessee are a...

ITA 652/MUM/2020[2014-15]Status: DisposedITAT Mumbai30 Jun 2023AY 2014-15

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant ()

For Appellant: Mr. Yogesh Thar/For Respondent: Mr. Biswanath Das, CIT-DR/

…e Act. However, the Ld. CIT However, the Ld. CIT(A) following the finding of following the finding of the third Member in the case of M/s Southern Power Distribution Southern Power Distribution the third Member in the case of Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) (Trib.)rejected the contention of the assessee observing as under: rejected the contention of the assessee observing as under: rejected the contention of the assessee observing as under: 13.1 Clause 'c' to Explanation 1 of Secti…

DCIT, Circle-1, Thane vs. Everest Industries Ltd., Mumbai

In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the In the result, appeals of the Revenue as well appeals of the assessee are a...

ITA 1424/MUM/2020[2015-16]Status: DisposedITAT Mumbai30 Jun 2023AY 2015-16

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant ()

For Appellant: Mr. Yogesh Thar/For Respondent: Mr. Biswanath Das, CIT-DR/

…e Act. However, the Ld. CIT However, the Ld. CIT(A) following the finding of following the finding of the third Member in the case of M/s Southern Power Distribution Southern Power Distribution the third Member in the case of Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) Company of AP Ltd. v. DCIT (2018) 170 ITD 1(TM) (Hyd.) (Trib.)rejected the contention of the assessee observing as under: rejected the contention of the assessee observing as under: rejected the contention of the assessee observing as under: 13.1 Clause 'c' to Explanation 1 of Secti…

M/S. Tikaula Sugar Mills Ltd., Muzaffarnagar vs. ACIT, Muzaffarnagar

In the result, the appeal filed by the assessee is partly allowed

ITA 4980/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Jun 2021AY 2012-13
For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri Prakash Dubey, Sr. DR
Section 115JSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2012-13 Tikaula Sugar Mills Ltd., Vs ACIT, 25-B, Gher Khattii, Circle-1, Muzafarnagar. Muzaffarnagar. PAN: AACCT5815B (Appellant) (Respondent) Assessee by : Shri Akhilesh Kumar, Advocate Revenue by : Shri Prakash Dubey, Sr. DR Date of Hearing : 25.03.2021 Date of Pronouncement : 18.06.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 30th June, 2016 of the CIT(A), Muzaffarnagar, relating to a…

M/S Reckitt Benckiser (I) Ltd., Kolkata vs. JCIT, R-12, Kolkata

In the result, both the appeals of the assessee are partly allowed while both the appeals of the revenue are dismissed

ITA 1671/KOL/2008[2003-2004]Status: DisposedITAT Kolkata25 May 2016AY 2003-2004

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 40

…ing the same to the next year on pro-rata basis under the Income Tax Act. In support of this contention, the ld. counsel for the assessee relied on the decision of the Ahmedabad Special Bench of ITAT in the case of ACIT –vs.- Ashima Syntex Limited reported in 170 ITD 1 and the Hon’ble Gujarat High Court in the case of DCIT –vs.- Core Health Care Limited reported in 308 ITR 263. 22. The ld. D.R., on the other hand, submitted that the matching principle should be applied while allowing the expenditure incurred by the assessee on the production of films and since the benefit of such expenditure was partly available…

Company of AP Ltd. v. DCIT (170 ITD 1) — Cited in 6 Judgments | BharatTax